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2015 (1) TMI 685 - AT - Service TaxDenial of refund claim - services consumed only in SEZ - notification No.15/2009-ST dt. 20.5.2009 - Held that:- intention of the Revenue is that if anybody has paid the service tax and same has been consumed by SEZ, he is not entitled for the refund claim. If it is so, a person who has paid service tax but is not entitled to pay the service tax shall not be entitled to take the refund of the same which is not the intention of the legislation. It is only the intention of the Revenue officer - Following decision of Tata Consultancy Services Ltd. Vs. Commr. Of Ex. & S.T. (LTU), Mumbai reported in [2012 (8) TMI 500 - CESTAT, MUMBAI] - Commissioner (Appeals) has passed the correct order and sanctioned the refund claim which was entitled to the respondents. - Decided against Revenue.
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